6 October 2026
Tax Relief 2026 Malaysia (YA 2025): Full List & Amounts
Every LHDN personal tax relief for YA 2025 (filed in 2026) with exact amounts: individual, EPF, lifestyle, medical, children, parents and more.
Free tool: Income Tax Calculator →
"Tax relief 2026" usually means the reliefs you claim when you file in 2026. That is Year of Assessment (YA) 2025, covering income you earned in 2025. A relief reduces your chargeable income, so your tax is calculated on a smaller amount. The table below lists the main LHDN personal reliefs for YA 2025 with their limits.
Personal tax relief list (YA 2025)
Each amount is the most you can claim. For most reliefs you need receipts and can only claim what you actually paid, up to the cap, and some items have smaller sub-limits inside the overall cap.
| Relief | Maximum (RM) | Notes |
|---|---|---|
| Individual | 9,000 | Automatic, no receipts |
| Disabled individual | 7,000 | Up from 6,000; JKM certification |
| Spouse or alimony | 4,000 | Spouse with no income |
| Disabled spouse | 6,000 | Up from 5,000 |
| Child under 18 | 2,000 each | Unmarried |
| Child 18+ in full-time education | 2,000 each | A-level, certificate, matriculation |
| Child 18+ in diploma or higher | 8,000 each | Higher education |
| Disabled child | 8,000 | Up from 6,000 |
| EPF contributions | 4,000 | Your own contributions |
| Life insurance or takaful | 3,000 | Premiums paid |
| SOCSO and EIS | 350 | Your own contributions |
| Lifestyle | 2,500 | Books, devices, internet, skills courses |
| Sports equipment and gym | 1,000 | Separate from lifestyle |
| Medical expenses | 10,000 | Serious diseases, fertility, dental, vaccination, mental health; some sub-limits |
| Medical care for parents | 8,000 | Treatment, special needs or carer |
| Education fees (self) | 7,000 | Upskilling courses up to 2,000 |
| SSPN net deposit | 8,000 | Net savings in the year |
| PRS | 3,000 | Private Retirement Scheme |
| Childcare or kindergarten fees | 3,000 | Child aged 6 and under |
| Breastfeeding equipment | 1,000 | Once every 2 years |
| EV charging facilities | 2,500 | Extended to YA 2027 |
What changed for YA 2025
Following Budget 2025, the relief for a disabled individual rose from RM6,000 to RM7,000 and the relief for a disabled spouse rose from RM5,000 to RM6,000. The relief for an unmarried disabled child rose from RM6,000 to RM8,000.
Budget 2027: individual relief to RM12,000
Budget 2027, tabled on 9 October 2026, announced that the basic individual relief will rise from RM9,000 to RM12,000, along with wider reliefs for postnatal care, parents' care and children's tuition. The reports did not state which Year of Assessment this applies from, so the amounts in the table remain the ones for YA 2025 until it is confirmed.
Tax relief versus tax rebate
A relief lowers your chargeable income before tax is calculated. A rebate lowers the tax itself: if your chargeable income is RM35,000 or less you get a RM400 tax rebate, applied after your tax is worked out.
See what your reliefs do to your tax
Enter your income and reliefs in our income tax calculator to see your chargeable income, tax by band and tax payable. It applies the individual, EPF, SOCSO/EIS, spouse, child, lifestyle, medical, parent-medical and SSPN reliefs automatically. A few reliefs, such as education fees, childcare fees, PRS, EV charging and breastfeeding equipment, are not in the calculator yet, so your actual tax may be lower than the estimate.
Check the official list before you file
This page is a summary. Relief amounts and conditions can change with each Budget, so confirm them against LHDN's official relief schedule at hasil.gov.my before you file.
Frequently asked questions
How much is the individual tax relief in Malaysia?
RM9,000 for YA 2025. It is automatic, so you do not need receipts to claim it. Budget 2027 announced a rise to RM12,000, but the Year of Assessment it applies from was not stated.
What is the difference between tax relief and tax rebate?
A relief reduces your chargeable income before tax is calculated. A rebate reduces the tax itself. If your chargeable income is RM35,000 or less, you get a RM400 rebate.
Which year does "tax relief 2026" refer to?
Claims you make when you file in 2026 are for Year of Assessment 2025, which covers income earned in 2025. Reliefs for income earned in 2026 are claimed when you file in 2027.